o.Univ.-Prof. Dr. Dr. h.c. Alfred Wagenhofer (Head of Department)
Professor Alfred Wagenhofer is a full professor of accounting at the University of Graz, Austria, and chairs the Department of Accounting and Control and the Center for Accounting Research. His research is in financial accounting and reporting, management accounting, sustainability reporting, and accounting standard-setting and enforcement. Most of his research uses analytical modeling, such as game theory, agency theory, and information economics. His research appeared in leading international accounting journals.
He is vice-president of the Austrian accounting standard setter, AFRAC (Austrian Financial Reporting Advisory Committee), and chair of its working group International Financial Reporting and co-chair of its working group Sustainability Reporting. Professor Wagenhofer is full member of the Austrian Academy of Sciences, board member of the Schmalenbach-Gesellschaft für Betriebswirtschaft, member of the Austrian Working Group for Corporate Governance and the EFRAG Academic Panel.
Professor Wagenhofer is co-editor-in-chief of Schmalenbach Journal of Business Research, associate editor of Abacus, and editorial board member of several international accounting journals.
Selected projects
Non-Financial Reporting: Economics and Real Effects.
The aim of this project is to develop theoretical results on the associations and causal effects of non-financial reporting (NFR) on corporate sustainability investment decisions and how accounting regulation can influence them. For example, one focus of the project is on investors and capital markets and their reactions to NFR in relation to the provision of capital and corporate pricing. Interdependencies between financial and non-financial reporting can occur and need to be identified. Similar interdependencies arise in quality assurance, especially in the audit of NFR. Another focus is on strategic interactions within the supply chain, as end producers rely on sustainability throughout the supply chain.
Short curriculum vitae - Alfred Wagenhofer
Education
| 1984 | Studies and doctorate at the University of Vienna |
| 1990 | Habilitation at the Vienna University of Technology |
| 2007 | Honorary doctorate from the Ludwig Maximilian University of Munich |
Professional activities
| 1982-1991 | University assistant at the TU Vienna |
| 1989 | Visiting professor at the University of British Columbia, Vancouver |
| Since 1991 | Head of the Institute of Management Accounting and Controlling at the University of Graz |
| 1996/97 | Visiting professor at the University of Vienna |
| 1999 | Arthur Andersen Visiting Fellow at the Department of Accounting and Finance, LSE |
| 2002, 2011, 2014 | Visiting Professor at the University of Sydney |
| Since 2006 | Head of the Center for Accounting Research at the University of Graz |
Main research areas
Internal corporate accounting, external corporate accounting, controlling, international accounting
Publications
An overview of publications can be found in UGO and on our research page.
Scientific associations
- Full member of the Austrian Academy of Sciences
Membership in working groups:
- AFRAC - Advisory Board for Financial Reporting and Auditing, Chair of the IFR working group
- Austrian Working Group for Corporate Governance
Functions in scientific associations:
- Member of the board of the Schmalenbach Society for Business Administration
- 1997/98 President of the European Accounting Association
- 1999-2008 Member of the Core Faculty in the Doctoral Colloquium of the European Accounting Association
- 2004-2008 Vice President-Finance of the International Association for Accounting Education and Research
- 2005-2007 Vice President-International of the American Accounting Association
- 2009-2011 Chairman of the Association of School Teachers of Business Administration e.V.
- 2013-2014 Member, Doctoral Consortium Committee, American Accounting Association
- 2014-2018 Vice President-Research of the International Association for Accounting Education and Research
Journals
Co-Editor in Chief, Schmalenbach Journal of Business Research
Associate editor, Abacus
Member of the Editorial Board of the following journals (selection):
Accounting in Europe, Accounting Research Journal, Contemporary Accounting Research (2006 - 2010), European Accounting Review,Journal of Accounting & Organizational Change, Journal of Applied Accounting Reserach, Management Accounting Research, Review of Accounting Studies, The Journal of Management Accounting Research (1998-2001 and 2007-2009), The Journal of International Accounting Research (2001-2004)
Courses
An overview of current courses can be found in UGO. You can download the slides on internal and external management accounting in the course materials section.
Magazine publications
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Wagenhofer, Alfred
Sustainability Reporting: A Financial Reporting Perspective..
In: Accounting in Europe. 21, 1. 2024. 1-13. doi:10.1080/17449480.2023.2218398.
Forschung: Beitrag in Zeitschrift > Originalbeitrag/Fachbeitrag -
Gross, Christian; Wagenhofer, Alfred; Windisch, David
Internal Performance Measures and Earnings Management: Evidence from Segment Earnings..
In: Accounting Review. 99,1. 2024. 259–283. doi:10.2308/TAR-2019-0155.
Forschung: Beitrag in Zeitschrift > Originalbeitrag/Fachbeitrag -
Schantl, Stefan; Wagenhofer, Alfred
Economic Effects of Litigation Risk on Corporate Disclosure and Innovation..
In: Review of Accounting Studies. online-first. 2023. online-first. doi:10.1007/s11142-023-09778-5.
Forschung: Beitrag in Zeitschrift > Originalbeitrag/Fachbeitrag -
Schneider, Georg; Wagenhofer, Alfred; Walcher, Lisa; Wittreich, Theresa;
Bericht zum Symposium "Nachhaltigkeit und Smart Regulation in der Krise - Krise der Nachhaltigkeit?" des Profilbereichs (Field of Excellence) "Smart Regulation " der Universität Graz am 6. Oktober 2023..
In: RWZ: Recht & Rechnungswesen. 2023/70,12. 2023. 385..
Forschung: Beitrag in Zeitschrift > Originalbeitrag/Fachbeitrag -
Wagenhofer, Alfred
Connectivity von Finanz- und Nachhaltigkeitsberichterstattung..
In: I R Z. 18,Dezember. 2023. 513-514..
Forschung: Beitrag in Zeitschrift > Kommentar -
Schantl, Stefan; Wagenhofer, Alfred
Optimal Internal Control Regulation: Standards, Penalties, and Leniency in Enforcement..
In: Journal of Accounting and Public Policy. 40,3. 2021. 106803. doi:10.1016/j.jaccpubpol.2020.106803.
Forschung: Beitrag in Zeitschrift > Originalbeitrag/Fachbeitrag -
Ewert, Ralf; Wagenhofer, Alfred
Motivating Managers to Invest in Accounting Quality: The Role of Conservative Accounting..
In: Contemporary Accounting Research. 38,3. 2021. 2000-2033. doi:10.1111/1911-3846.12664.
Forschung: Beitrag in Zeitschrift > Originalbeitrag/Fachbeitrag -
Gao, Yanmin; Wagenhofer, Alfred
Board Monitoring Efficiency and the Value of Conservative Accounting..
In: Journal of Management & Governance. 25,2. 2021. 321-345. doi:10.1007/s10997-020-09524-y.
Forschung: Beitrag in Zeitschrift > Originalbeitrag/Fachbeitrag -
Wagenhofer, Alfred
Ist mehr Bilanzkontrolle eigentlich immer besser?.
In: Schmalenbach IMPULSE. 1,1. 2021. 1-9..
Forschung: Beitrag in Zeitschrift > Kurzbeitrag -
Schantl Stefan; Wagenhofer, Alfred
Deterrence of Financial Misreporting when Public and Private Enforcement Strategically Interact..
In: Journal of Accounting and Economics. 70,1. 2020. 101311. doi:10.1016/j.jacceco.2020.101311.
Forschung: Beitrag in Zeitschrift > Originalbeitrag/Fachbeitrag